Hello I have a client that her mom has a DTC with little income. Can the daughter claim her mom as a dependent and get the benefit of the transfer of DTC and also claim the caregiver amount on her return
31800 $8662 Transfer from Dependent
30450 $7368 Caregiver amount
Yes but it has to be registered on the daughter’s file with the CRA that she can claim it. I am not certain it will be accepted on efile without prior approval and if it isn’t rejected at e-filing they will definitely ask for a copy of the mother’s DTC acceptance letter before processing the return. Just ran into one like this but it was a husband wife pair and since this was the first year the wife was claiming the DTC and caregiver amounts they accepted the efile but asked for a copy of the husband’s DTC letter before processing it.
Daughter can claim the transfer and caregiver amount. We do it all the time at work. CRA may or may not question it initially. In most cases we find that they don’t question it. They may hold up the return for a few weeks. We keep scans of documents such as the DTC but if the mother already qualifies for it they shouldn’t ask for it.